2012 (6) TMI 219

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....missioner (AR) Per: S S Kang: Heard both sides. 2. The applicant filed this application for waiver of pre-deposit of duty of Rs.7,11,541/-, interest and penalty. 3. The brief facts of the case are that the applicants are engaged in the manufacture of air-conditioners, refrigerators and chilling units falling under Chapter 84 of the Tariff. The applicants manufactured and cleared 4 numb....

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.... the goods for Mega Power Projects are exempted from payment of customs duty. The Revenue is denying the benefit of that Notification that ABB Ltd. is not entitled to avail the benefit of Notification 21/2002-Cus. in view of the Exim Policy. Notification No.21/2002-Cus. does not contain any condition that the provisions of the Notification are subject to Exim Policy, hence the demand is not sustai....